The Kerala High Court held that GST cannot be imposed on member welfare contributions merely through statutory amendments. The ruling reaffirmed that the doctrine of mutuality continues unless the Constitution itself is amended to permit such taxation.
Vedanta Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai Reiterates: Once DGFT Issues EODC, Customs Cannot Deny Advance Authorization Benefits Vedanta Ltd. vs. Commissioner of Customs, Tuticorin [2026-VIL-158-CESTAT-CHE-CU] The Chennai Bench of the CESTAT has delivered a significant ruling wherein it was held that Customs authorities cannot question or deny duty exemption benefits once DGFT […]
Explains why ITC reversal is still mandatory when capital goods are exported and clarifies how Section 18(6) operates despite zero-rating benefits.